<!DOCTYPE html>
<html>

<head>
    <title>SHEET</title>
</head>

<body>
    <table border="1">

        <caption>学生成绩单</caption>
        <tr>
            <td rowspan="2">
                <strong>学生姓名</strong>
            </td>

            <td colspan="2">
                <strong>课程名称</strong>
            </td>
        </tr>

        <tr>
            <td>语文</td>
            <td>数学</td>
        </tr>

        <tr>
            <td>张三</td>
            <td>95</td>
            <td>99</td>
        </tr>

        <tr>
            <td>李四</td>
            <td>82</td>
            <td>93</td>
        </tr>
</body>

</html>